Type of work	Fee	VAT	Outlay	Total
1 Standard Will from	£300	£60		£360
2 Standard Wills (for a couple) from	£500	£100		£600
1 Complex* Will from	£800	£160		£960
2 Complex* Wills from	£1,100	£220		£1,320
Trust Deed from	£550	£110	£20	£660
Acting as Introducer to Cater Allen Private Bank from	£300	£60		£360
Stand-alone meeting with no follow-up work	£240	£48		£288
Additional online identity and verification checks, where necessary	£25	£5		£30

*The complexity will depend on your family circumstances, your assets, the value of your estate, the type or number of legacies you wish to include and whether trust provisions are required to protect young or vulnerable beneficiaries.

Type of work	Fee	VAT	Outlay	Total
1 Power of Attorney from	£300	£60	£96	£456
2 Powers of Attorney (for a couple) from	£500	£100	£192	£792
Revocation of a Power of Attorney from	£200	£40		£240
Stand-alone meeting with no follow-up work	£240	£48		£288

Type of work	Fee	VAT	Outlay	Total
Trust Deed from	£550	£110	£20	£660
Acting as Introducer to Cater Allen Private Bank from	£300	£60		£360
Stand-alone meeting with no follow-up work	£240	£48		£288
Additional online identity and verification checks, where necessary	£25	£5		£30

We charge an hourly rate of £265+VAT for Education Law matters.

Legal Aid is available in some cases. Please note that in most cases, financial eligibility is calculated on household income (not the child's income). You can check whether you might be eligible for legal aid on the Scottish Legal Aid Board's website.

Please note that legal aid is not available for education appeal committee appeals, nor for references to the Tribunal.

A typical education Tribunal case (assuming that it concludes with a two-day hearing) would cost in the region of £6,000 - £8,000 +VAT. Some cases require a longer hearing. Others resolve without the need for a hearing at all. So, the final fees can be higher or lower than this indicative figure.

We charge an hourly rate of £240 +VAT to administer an estate.

In all cases, we will have the fee assessed by an independent party, either a Scottish Law Accountant or Auditor of the Sheriff Court.

Please note that the costs of administering an estate will generally be paid from the estate prior to distribution and not by the Executor as an individual.

The following costs are indicative:

Type of work	Cost estimate
‘Straightforward’ Estate	£2,000 to £6,000 (plus VAT and outlays)
‘Medium’ Estate	£5,000 to £15,000 (plus VAT and outlays)
‘Complex’ Estate	£15,000+ (plus VAT and outlays)

A ‘Straightforward’ Estate

This assumes that the following factors apply:

• there is a valid Will
• there is no more than one property
• there are no more than 4 bank or building society accounts
• there are no other intangible assets (such as stocks and shares)
• the value of the estate does not exceed £200,000
• there are between one and three beneficiaries
• there are no disputes between beneficiaries (or executors) on division of assets
• here is no inheritance tax payable and the executors do not need to submit a full account to HMRC
• there are no claims made against the estate
• the executors provide clear and timely instructions

A ‘Medium’ Estate

This assumes that the following factors apply:

• there is a valid Will
• there is no more than one property
• there are multiple bank or building society accounts held across no more than 4 institutions
• there are other intangible assets (such as stocks and shares) but held at no more than three institutions
• there are both residuary beneficiaries as well as pecuniary and specific legatees
• there are no disputes between beneficiaries (or executors) on division of assets
• the value of the estate is between £200,000 and £750,000.
• there may be a need to submit an inheritance tax return but there is no need to claim any relief or exemption (other than spouse or charity exemption)
• there are no claims made against the estate.
• the executors provide clear and timely instructions.

A ‘Complex’ Estate

This assumes that the following factors apply:

• there is a valid Will
• there is one or more properties
• there are multiple bank or building society accounts
• there are other intangible assets (such as stocks and shares)
• there are both residuary beneficiaries as well as pecuniary and specific legatees
• there are no disputes between beneficiaries (or executors) on division of assets
• there may be a need to submit an inheritance tax return and claim reliefs and exemptions
• there are no claims made against the estate
• the executors provide clear and timely instructions

Where the individual has not left a Will, additional steps are required. This includes a petition to the court to have one or more of the beneficiaries appointed as executor(s) and thereafter obtain a Bond of Caution (an insurance policy covering any beneficiaries omitted from the distribution of the estate). The Insurers may require a family tree to be prepared or at least checked by a firm of genealogists prior to granting the Bond.

The above fees do not include the cost of any conveyancing required in order to deal with property. Any such work shall be charged for separately.

A stand-alone meeting to provide advice and assistance to executors carries a fee of £240+VAT if we are not instructed in the administration of the estate.

Executry Outlays

Outlays are costs related to the estate which must be paid to a third party. We pay these on your behalf and then recover them from the estate later.

Description of Outlay	Cost
Fee payable to Court for Confirmation	Up to £50,000: no fee £50,000.01 - £250,000: £341 Exceeding £250,000: £684
Certificates of Confirmation	£9 per cert
Court fee to appoint an executor where no Will	£22
Fee to insurance company to obtain an Executry Bond of Caution where there is no Will	Varies. Set by insurance company and is dependent on estate value and the perceived risk.
Genealogist/Tracing Agent	Varies depending on work required.